Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015

Other Code Provisions

Public Resources Code

PART 2. PROTECTION OF FOREST, RANGE AND FORAGE LANDS

CHAPTER 8. Forest Practice Act

Article 7. Timber Harvesting

Section 4582.8

4582.8. Timber harvesting plans; tax rate area designations. Within 10 days from the date that a timber harvesting plan is determined to be in conformance under Section 4582.7, or within 10 days from the date of receipt of a notice of timber operations, a nonindustrial timber harvest notice, a notice of exemption to convert less than three acres to a nontimber use pursuant to Section 4584, or an emergency notice filed pursuant to Section 4592, the director shall transmit copies thereof to the State Board of Equalization. Any notice of exemption or notice of emergency transmitted to the State Board of Equalization pursuant to this section shall include, among other things, an estimate of the timber owner as to whether the timber to be harvested pursuant to the notice will or will not be exempt from timber yield tax pursuant to Section 38116 of the Revenue and Taxation Code as interpreted and implemented by the State Board of Equalization.

History.—Added by Stats. 1976, Ch. 176, p. 318, in effect May 24, 1976. Stats. 1981, Ch. 714, in effect January 1, 1982, deleted former subdivision (a); relettered former subdivisions (b) and (c) as subdivisions (a) and (b), respectively; deleted "Effective on January 1, 1977," before "Within", substituted "(b)" for "(c)", and substituted "Director" for "State Forester" in the first paragraph of subdivision (a); and deleted "Effective on March 1, 1977," before "Within" and substituted "the" for "such" before "harvest" and before "land is" in the first sentence of subdivision (b). Stats. 1983, Ch. 1281, in effect September 30, 1983, deleted "(a)" before "Within", deleted "pursuant to subdivision (b)" after "operations", and deleted "and the assessor of the county in which the timber subject to the harvesting plan or notice is located" after "Equalization", and deleted the former second paragraph of former subdivision (a); and deleted former subdivision (b). Stats. 1989, Ch. 1290, in effect January 1, 1990, substituted "determined to be" for "deemed" after "timber harvest plan is" and added "or a nonindustrial timber harvest notice" after "notice of timber operations". Stats. 1994, Ch. 746, in effect September 22, 1994, substituted "from the date that" for "after" after "Within 10 days", substituted "from the date of" for "after" after "within 10 days", substituted "," for "or" after "timber operations", and added "a notice of exemption to convert less than three acres to a nontimber use pursuant to Section 4584, or an emergency notice filed pursuant to Section 4592," after "timber harvest notice,". Stats. 1998, Ch. 591 (SB 2237), in effect January 1, 1999, added the second sentence.

Note.—Section 18 of Stats. 1989, Ch. 1290, provided that Section 1 of that act (which amended Section 4582.8) shall become operative on January 1, 1991, or upon the effective date of the rules and regulations adopted by the State Board of Forestry pursuant to Section 13, whichever date occurs earlier.